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Segment Reporting under IFRS 8
- Reporting practice and economic consequences
- Binding:
- Hardback
- Pages:
- 248
- Published:
- August 23, 2015
- Edition:
- Dimensions:
- 215x154x19 mm.
- Weight:
- 450 g.
Delivery:
2-3 weeks
Expected delivery: December 15, 2024
Description of Segment Reporting under IFRS 8
This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.
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